(2) Classes actively engaged Except as provided in subsections (c) and (d)
(A) a person (including a person participating in a farming operation as a partner in a general partnership, a participant in a joint venture, a grantor of a revocable trust, or a participant in a similar entity, as determined by the Secretary) shall be considered to be actively engaged in farming with respect to a farming operation if
(i) the person makes a significant contribution (based on the total value of the farming operation) to the farming operation of
(I) capital, equipment, or land; and
(II) personal labor or active personal management;
(ii) the persons share of the profits or losses from the farming operation is commensurate with the contributions of the person to the farming operation; and
(iii) the contributions of the person are at risk;
(B) a legal entity that is a corporation, joint stock company, association, limited partnership, charitable organization, or other similar entity determined by the Secretary (including any such legal entity participating in the farming operation as a partner in a general partnership, a participant in a joint venture, a grantor of a revocable trust, or as a participant in a similar legal entity as determined by the Secretary) shall be considered as actively engaged in farming with respect to a farming operation if
(i) the legal entity separately makes a significant contribution (based on the total value of the farming operation) of capital, equipment, or land;
(ii) the stockholders or members collectively make a significant contribution of personal labor or active personal management to the operation; and
(iii) the standards provided in clauses (ii) and (iii) of subparagraph (A), as applied to the legal entity, are met by the legal entity;
(C) if a legal entity that is a general partnership, joint venture, or similar entity, as determined by the Secretary, separately makes a significant contribution (based on the total value of the farming operation involved) of capital, equipment, or land, and the standards provided in clauses (ii) and (iii) of subparagraph (A), as applied to the legal entity, are met by the legal entity, the partners or members making a significant contribution of personal labor or active personal management shall be considered to be actively engaged in farming with respect to the farming operation involved; and
(D) in making determinations under this subsection regarding equipment and personal labor, the Secretary shall take into consideration the equipment and personal labor normally and customarily provided by farm operators in the area involved to produce program crops.